New Hampshire § 82:7 Evidence of Value

New Hampshire Statutes

§ 82:7 — Evidence of Value

New Hampshire § 82:7

Title VTAXATION

Ch. 82TAXATION OF RAILROADS

SubdivisionRate and Valuation

This text of New Hampshire § 82:7 (Evidence of Value) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 82:7 (2026).

Text

I.The department shall evaluate all information utilizing generally accepted appraisal methods and techniques to determine the market value of the property, real and personal, in this state, of such railroad company. When only a portion of the property and estate of any such company is located within the state, the department of revenue administration, in determining the market value thereof, shall consider its proportionate value to all the property and estate of such company.

II.In the case of railroads operating on state-owned property, the trackage and real estate owned by the state shall not be used as evidence of value.

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I. The department shall evaluate all information utilizing generally accepted appraisal methods and techniques to determine the market value of the property, real and personal, in this state, of such railroad company. When only a portion of the property and estate of any such company is located within the state, the department of revenue administration, in determining the market value thereof, shall consider its proportionate value to all the property and estate of such company.
II. In the case of railroads operating on state-owned property, the trackage and real estate owned by the state shall not be used as evidence of value.